Business Administration and Business Economics

Dahlia Fernandez · Zaini Zaino · Hawa Ahmad ·International Journal of Supply Chain Management ·2018

The implementation of enterprise resource planning (ERP) system to surge the performance has induced various organizations towards its adoption. Even though the government may perhaps strive for enhancements from ERP adoption, however, the organizations may experience adverse effects. The aim of this study is to investigate the challenges in implementing the ERP system on public sector organizations. This study was conducted using questionnaires survey with 52 local authorities in Malaysia which have implemented the system. It is found that that the main challenge to implement ERP in public sector organization is due to the complexity of existing working structure (i.e. protocols, bureaucracy, etc.) in meeting ERP requirements. It is followed by the difficulties in adapting to the change brought by this system where its change the way people work, and lack of experience and appropriate skills in implementing this complex system.

Tulus Suryanto · Muhammad Haseeb · Nira Hariyatie Hartani (Universiti Utara Malaysia (UUM)) ·International Journal of Supply Chain Management ·2018

Over all businesses are ever changing competition environment, organization are always required to make modification internally and externally to compete globally successfully into marketplace. Supply chain management is key sources for firms to gaining superior performance. The basic purpose of this paper is to examine the level of association between the two indicators management support and their organization learning with the concept of green supply chain management environment. Supply chain is globally increasingly important concerns for all business and challenge for them are logistics management. Total quality management (TQM) and environmental management come from firm’s experiences and procedure of organizational learnings. This study computed positive significant relationship with organizational learning mechanism; support of organization and GSCM practices adopted controlled variables from organizations size, regulations of country perspective, cost pressure by organization, practices of industry at different levels. Over all findings and implications of logistics management are discussed.

Abdul Ghafoor · Rozaimah Zainudin · Nurul Shahnaz Mahdzan ·Journal of Business Ethics ·2019

This study investigates the key factors that elicit financial reporting fraud among companies in Malaysia. Using enforcement action releases issued by the Security Commission of Malaysia (SC) and Bursa Malaysia, we identify a sample of 76 firms that had committed financial reporting fraud during the period of 1996–2016. We use the fraud triangle framework and the Malaysian International Standards on Auditing 240 to identify the factors. Since the simple probit model fails to address the identification problem (partial observability), we estimate our results using a bivariate probit model. The new model estimates the effects of pressure, opportunity, and rationalization on the probability of fraud likelihood by disentangling the detection probability of fraud. Among several proxies used for pressure, our results suggest that aggressive tax reporting and financial difficulties increase the likelihood of fraud commission. In regard to opportunity, we find that dedicated institutional investors, independence of the board, effective audit committee, and the presence of a female on the board provide active monitoring and oversight in reducing fraud occurrence. Results for rationalization suggest that prior violations and frequent changes of external auditors increase the chances of fraud occurrence. This research offers possible insights to auditors, managers, and regulators to prevent, detect, and react to fraud. Specifically, it highlights the specific factors that may exacerbate the fraudulent intentions of firms.

Zubair Hassan · Muneeb Khan Lashari · Abdul Basit ·Entrepreneurial Business and Economics Review ·2021 ·JEL: O15, P47, Q01, Z12

This study contributes to the existing literature on promoting entrepreneurial culture among students by establishing the key determinants of entrepreneurial culture through risk-taking behaviour, innovation, creativity, and empowerment. One of the unique aspects of this research is that these four factors are studied together and tested based on what academic institutions in Malaysia do to cultivate entrepreneurial culture among the students.

Muhammad Hafiz Abd Rashid · Muhammad Iskandar Hamzah · Amirul Afif Muhamat · Aida Azlina Mansor · Rahayu hasanordin ·Journal of Asian Finance, Economics and Business ·2022 ·JEL: M10, M30, M31

Studies examining the interplay between brand transgression and brand forgiveness is notably sparse especially in the context of Southeast Asian banking customers. The purpose of this research is to add to the existing literature by examining the impact of brand transgression, which is represented by negative past experience image incongruence, and corporate wrongdoing on brand forgiveness among Islamic banking customers in Malaysia. The increasing surge in interest in unfavorable brand relationships has sparked concerns about its impact on brand forgiveness. As a result, this theoretical argument, which lacks empirical proof, has to be statistically tested. The current study was conducted utilizing a non-probability purposive sampling technique among clients in the Klang Valley who had poor experiences with Islamic banking services. Data analysis included descriptive statistics, exploratory factor analysis, and multiple regression on a total of 211 valid replies. The findings show that two elements of brand transgression, image inconsistency, and corporate wrongdoing, have a major impact on brand forgiveness. However, the other dimension namely negative past experience was found to be non-significant to brand forgiveness. Research implications and directions for future studies are also discussed in this paper.

Richard Harrison · William Scheela · P. C. Lai · Sivapalan Vivekarajah ·Asia Pacific Journal of Management ·2018

Emerging economies are characterized by the presence of institutional voids which challenge and constrain the behavior of economic agents. In this paper we report on one set of agents, angel investors, in Malaysia, which investors fear is experiencing a middle-income trap whereby economic growth and new venture formation stalls due to persistent institutional voids. This research addresses this question through interviews with 19 Malaysian business angel investors in 2015, utilizing a mixed-methods approach. Results indicate that business angels in our sample generated strong returns, though they did find it a challenge to invest in and monitor new ventures in a highly uncertain and competitive environment where there is high political uncertainty, weak legal and financial support for investors and SMEs. In order to overcome weak institutional support, business angel investors develop informal institutions by co-investing and networking with family members and government officials. They also conduct careful due diligence before investing and closely monitor their investee companies after investing. This research provides several theory and practice contributions with respect to business-angel investing in emerging economies with weak formal institutional regimes.

Stany Wee Lian Fong · Tan Pei Kian · Yeo Sook Fern · Soh Long Quan ·International Journal of Supply Chain Management ·2018

Travellers today tend to believe more on peer reviews in selecting tourism products and services instead of information provided by the businesses. With the rise of communication technologies such as Web 2.0, there is pool of opinions on hotels, tourism destinations, and even travel services that are expressed from the perspective of consumer consumption in the internet. As online review becomes an important source for travellers to evaluate the quality of hospitality services, only hoteliers that take advantage of online review are able to attract the attention of travellers that utilize the digital channel for information searching. The increment of hotels and rooms in Malaysia has somehow exceed the increment of tourist arrivals in the recent years. Hoteliers are worried that the supply would go beyond the demand in the future with the continuous growth of hotels but average occupancy rate remains at 62 to 63 percent. Thus, this study aims to examine the causal relationship between the attributes of the online consumer reviews and the online hotel booking intention specifically in Malaysia context. 200 survey responses were collected from local travellers that have at least once booked hotel through online method. The results show that usefulness (t = 3.478, p < 0.01), valence (t = 2.462, p < 0.05), and timeliness (t = 2.145, p < 0.05) of the online consumer review significantly affect the online hotel booking intention in Malaysia. This findings provide an insight to hoteliers on how to manage and improve the online consumer reviews that are accessible.

Kartini Muniandy · Suzari Abdul Rahim · Aidi Ahmi · Nor Aida Abdul Rahman ( Malaysian Institute of Aviation Technology (UniKL MIAT)) ·International Journal of Supply Chain Management ·2019

In recent years, the hospitality Industry has overcome numerous challenges to initiate green practices. Greater interest in customers green behaviours has led the hotel industry to practice more environmentally friendly activities. Therefore, this study aims to identify the factors that influence customers in visiting green hotels in Malaysia. The theory of planned behaviour (TPB) has been embedded to investigate the factors. Data was collected via questionnaires through online by invitation through email and offline from travellers in selected airports. IBM SPSS Statistics software was used to analyse the data. The results discovered that attitude, subjective norms, perceived behavioural control and environmental concern significantly influence customers in visiting green hotels. Meanwhile, attitudes mediate subjective norms and perceived behavioural control and finally attitudes, and perceived behavioural control possess a positive relationship with the environmental concern of visitors in visiting green hotels. Findings from this research can help the Malaysian government and hoteliers to integrate the research framework in their current business model and imposed more effective strategies on a green environment in developing green hotels.

Filzah Md Isa · Nik Maheran Nik Muhammad · Azizah Ahmad · Shaista Noor ·Journal of Economics and Business ·2021

Women entrepreneur has gained utmost importance in the past few decades in Malaysia due to their significant contribution to the country's economic development. However, few business challenges create a constant obstruction for many women entrepreneurs such as lack of ICT knowledge, time constraint to learn ICT, lack of technological expertise, etc. The present study aims to identify the effect of ICT adoption on business performance and examine how ICT usage helped them handle operational business matters. The present study adopted the qualitative research strategy, and researchers interviewed ten (10) women entrepreneurs for this study. A semistructured interview technique was applied, and six Malay and four Chinese entrepreneurs made the study population. The result highlights that Malay and Chinese entrepreneurs use ICT in their business operation such as warehousing system, purchasing system, HRM software and accounting system, purchase order system, production system, internal communication, and AutoCAD. The present study may support the prospective entrepreneurs in considering the ICT usage to embark on technology and innovation and provide inputs to policymakers to design a proper support system for Malaysian women entrepreneurs, particularly those new entrepreneurs who are mostly young and inexperienced.

Karen M. Y. Lai · Andriyawan Sasmita · Ferdinand A. Gul · Yee Boon Foo · Marion Hutchinson ·Journal of Business Ethics ·2018

The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total accruals and discretionary accruals. Our results demonstrate that associating client firms’ reported discretionary accruals with individual auditors, rather than their firms or offices, is important in determining audit quality. Moreover, we demonstrate that the disclosure of auditors’ signatures on their reports is useful for assessing auditor quality at the individual level, thus contributing to the debate on the usefulness of having auditor identities on reports.

Md Fauzi Ahmad (Universiti Tun Hussein Onn Malaysia (UTHM)) · Khor Chun Hoong (Universiti Tun Hussein Onn Malaysia (UTHM)) · Norhadilah Abdul Hamid (Universiti Tun Hussein Onn Malaysia (UTHM)) · Norliana Sarpin (Universiti Tun Hussein Onn Malaysia (UTHM)) · Rozlin Zainal (Universiti Tun Hussein Onn Malaysia (UTHM)) · Ahmad Nur Aizat Ahmad (Universiti Tun Hussein Onn Malaysia (UTHM)) · Mohd Fahrul Hassan (Universiti Tun Hussein Onn Malaysia (UTHM)) · Mohd Nasrun Mohd Nawi (Universiti Utara Malaysia (UUM)) ·International Journal of Supply Chain Management ·2018

New product design and process design are vital aspects for a company to survive in in global competition market. Product design determines in the success of a company through how product design can accomplish in today's marketplace and customer needs. Nevertheless, many new products which have been developed from research and development fail to compete in global market due to product performance issue such as quality, cost and delivery. Besides, many new product design is not capable to match with the process design and machine capability in production process. The objective of this paper is to identify the relationship between new product design and new product process design towards new product performance in manufacturing industry. Random sampling techniques have been used by distributing questionnaire to 400 companies in Malaysia manufacturing sector. 80 companies had replied with the respond rate of 20%. The result shows that the extent level of new product design and process design are moderate and high level respectively. Furthermore, there is a significant relationship between new product process design and new product performance (r(80) = 0.570, p < 0.05). However, there are no significant relationships between new product design and new product performance (r(80) = 0.092, p > 0.05). The study is important to gain insight on the effect of new product design and new product process design towards new product performance.

Suhaiza Ismail · Zuhudha Rasheed ·Meditari Accountancy Research ·2019

Purpose This paper aims to identify the influence of personal factors on the ethical judgement of future accountants in Malaysia. In particular, there are two research objectives for this study: first, to investigate the influence of ethical ideology on the ethical judgement of accounting students and second, to investigate the influence of emotional intelligence (EI) on ethical judgement. Design/methodology/approach The respondents of the study were final year undergraduate accounting students from three public universities in Malaysia. A survey questionnaire comprising instruments about ethical ideology, EI and ethical judgement was distributed. A total of 205 responses were received and were deemed as useable. To achieve the research objectives, multiple regression was performed. Findings The findings indicate that idealism and EI have a positive influence on the ethical judgement. In contrast, the study discovered that relativism influences ethical judgement negatively. Originality/value This study fills the research gap as research on personal factors on the ethical judgement of future accountants is very limited and scarce. It gives insights to the various parties concerning how to enhance ethical judgement among future accountants, which ultimately will improve the credibility of the accounting profession.

Mengdie Ruan · Angathevar Baskaran · Shanshan Zhou ·Millennial Asia ·2021

This article explores the contributions of—and constraints faced by—small and medium enterprises (SMEs) owned by mainland Chinese immigrant entrepreneurs in Malaysia using qualitative research and primary data gathered from five cases. It was found that Chinese immigrant SMEs make significant contributions to the host economy in terms of employment, diverse products and services, exports, innovation, micro foreign direct investment (FDI) and global linkages. Of these, employment creation and exports appear to be their most important contributions. They face various constraints, some of which are largely the same as those faced by local entrepreneurs. However, they additionally face some specific constraints which local entrepreneurs do not, such as language barrier, lack of financial support in the growth stage, lack of government assistance, and onerous bureaucratic problems, such as tax and visa requirements. The findings suggest that the government should create a special department to formulate tailor-made policies and incentives to support immigrant-owned SMEs, so that their contribution to the future economic development of Malaysia can be further strengthened and monitored.

Jayalakshmy Ramachandran · Khoo Kok Chen · Ramaiyer Subramanian · Ken Kyid Yeoh · Kok Wei Khong ·Managerial Auditing Journal ·2018

Purpose This study aims to investigate the relationship between corporate governance (CG) and performance of Real Estate Investment Trust (REITs) in Singapore and Malaysia. Design/methodology/approach The CG attributes that contribute best toward R-Index scores are tested followed by analysis of whether R-Index scores contribute toward better performance of the REITs when controlled for growth, firm size and leverage. Regression analysis using structured equation modeling (SEM) is instituted. Findings All attributes in the R-Index except management ownership are significantly correlated to R-Index. Regression analysis using SEM reveals that all the three measures of performance are significant. When controlled for growth and firm size, CG mechanisms reduce the impact of losses. However, highly levered firms could be risky for investors despite strong CG mechanisms. Research limitations/implications All S-REITs and M-REIT sampled were grouped as one regardless of the country differences, which may have limited the results and findings. The R-Index used to score the CG practices for Asia is still very new. Practical implications Findings of the study will help REIT policymakers to update scorecards frequently. Loss-making REITs must emphasize on specific CG attributes to enhance their overall CG scores to gain market confidence and procure financial assistance through better disclosure. Originality/value Due to research scarcity on CG effectiveness associated with performance of Asian REITs after the global financial crisis, this study comes as a timely contribution in understanding the relationship between CG and performance of REITs.

Christine Nya Ling Tan · Adedapo Oluwaseyi Ojo · Ramayah Thurasamy ·Young Consumers ·2019

Purpose This study aims to investigate the factors, which may potentially influence green product buying decision among young consumers in Malaysia. Design/methodology/approach A perceived lack of intention to buy green products observed among the Malaysian Generation Young consumers has sparked the interest to carry out this study. With the aid of structured questionnaires, data were collected from a total of 217 respondents, between 18 and 25 years of age. Findings The results of data analysis indicated that environmental consciousness, eco-label, price and advertising were significant predictors of green product buying behaviour. Contrary to the hypothesis, attitude was not a significant predictor of green buying behaviour among young consumers. The implications of these findings and directions for future research are outlined at the end of this paper. Originality/value This study offers empirical insights from the perspective of an emerging economy on the determinants of green products buying behaviour among young consumers.